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2015 (7) TMI 498 - CESTAT AHMEDABADClandestine removal of goods - whether the Appellant has clandestinely manufactured and removed 5,70,870 kgs of S.S. articles on the basis of a diary maintained by an employee Shri B.D. Patel, who was working as Excise Assistant of the main Appellant - Held that:- Clandestine removal cannot be sustained on the basis of statements and private records maintained by an employee in the absence of any evidence of procurement of excess raw materials, use of extra power and transportation of finished goods etc. In the present proceedings, there is no indication of excess raw materials procured and extra power used. There is no seizure of clandestinely removed finished goods or seizure of any cash from clandestine transactions involved in such suspected clandestine removals. - on the basis of few confessional statements, diluted by cross-examination of those witness, cannot be made the basis of clandestine manufacture and clearances of excisable goods and accordingly duty demanded by the Revenue is not sustainable. So far as disallowing CENVAT Credit of ₹ 1,10,978.00 and imposition of equivalent penalty upon the main Appellant is concerned, it is observed from the case records that this issue has not been agitated by the Appellant before the lower authorities. Therefore, the grounds taken before this Bench, that such shortage of inputs is negligible and should be ignored, is rejected as not entertainable as the same was not agitated before the lower authorities. - Decided partly in favour of assessee.
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